1. One pig is full (one pig is full): the tax rate of one thousandth is pig (lease contract), tube (storage contract) and full (insurance);
2. Three-dog trickery (three dogs have trickery): the tax rate of three ten thousandths is dog (purchase and sale contract), rape (construction and installation engineering insurance) and plan (technical contract);
3. Five winners carry tea (five winners carry a kind of tea called "tea production"): the tax rates of five ten thousandths are win (business account book), home (processing contract), transportation (transportation), production (property right transfer) and tea (exploration and design);
4. The remaining 0.5% is a loan, and11000 is an equity transfer document.
According to the relevant requirements of the 2022 tax agent examination, the tax law examination found that the law before March 3, 20221day stipulated that the deadline for applying the promulgated laws, regulations, rules and normative documents was March 3, 20221day. Therefore, students who take the tax exam in 2022 can remember the shorthand formula above.
Since the latest stamp tax law has been officially implemented since July 1 2022, students who have already joined the work need to take the latest stamp tax rate as the standard. The specific formula is as follows:
1,11000 Tax rate: I (11000) Pig (lease contract) and Erbao (custody contract and property insurance contract). As for securities transactions, it is enough to record them separately.
2. Tax rate of three ten thousandths: According to the latest stamp tax law in 2022, this new tax rate has changed a little, and the original 15,000 has been reduced to 3,000.
Shorthand formula: three (ten thousand) traitors (construction contract) (transfer documents of trademark exclusive right, copyright, patent right and proprietary technology use right) stop (about) cars (transportation contract) to buy (sell) chickens (technology contract).
3. The tax rate is five ten thousandths: five (five ten thousandths) yuan (certificate of equity transfer) and two places (certificate of land use right transfer, certificate of land use right transfer, certificate of ownership transfer of buildings and structures such as houses).
4.0.5 ‰ tax rate: There are only two, one is a loan contract and the other is a financial lease contract. The abbreviated formula is: financing loan 0.5 ‰ (0.5 ‰).
5. Business account book: The business account book is two point five (2.5 ‰).
Finally, combining these five parts, the latest shorthand formula of stamp duty rate is: one pig hides two treasures, and five grains yield two soils. Three profiteers stopped a car to buy chickens. The financing loan is 0.5 and the business account book is 2.5.